We divide 447864 by 40
We want to figure out the number of times 447864 can be divided by 40.

On to step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 40

Advancing to step 2:
The number 40 fits into 44 1 times, leaving a remainder of 4.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 40 from 44 and we're left with 4.
Take the next digit (7) from the dividend and append it to 4, then repeat: 47 / 40

On to step 3:
The number 40 fits into 47 1 times, leaving a remainder of 7.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
Deduct 40 from 47 and we're left with 7.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 40

Advancing to step 4:
If we divide 78 by 40, we get 1 and a remainder of 38.
Write down 1 as next digit of the result. 
Result so far: 111.0
If we take 40 away from 78, we end up with 38.
Bring next digit (6) of the dividend behind the 38 and repeat the process: 386 / 40

Let's proceed to step 5:
The number 40 fits into 386 9 times, leaving a remainder of 26.
Write down 9 as next digit of the result. 
Result so far: 1119.0
Deduct 360 from 386 and we're left with 26.
Bring next digit (4) of the dividend behind the 26 and repeat the process: 264 / 40

Moving on to step 6:
If we divide 264 by 40, we get 6 and a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 11196.0
Subtracting 240 from 264 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 7:
240 divided by 40 is 6 with a remainder of 0.
The number 6 becomes the next digit in our result. 
Result so far: 11196.6
Subtract 240 from 240 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 11196.6
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 11196.6
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 11196.6, with a leftover of 0.0.